Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

Morocco

Recent developments relating to MAP in Morocco prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• Entry into force of the tax treaty with Benin, Japan, Ghana, Lithuania, Madagascar, Saudi Arabia, Serbia and Slovenia in 2022.

• Signature of a tax treaty with Comoros Islands in 2022.

• Signature of a tax treaty with Cabo Verde in 2023.

Other developments relating to MAP

• No developments were reported

Latest Action 14 Peer Review report

14 April 2022 - https://doi.org/10.1787/f14495d7-en

Tax treaty network of Morocco

• 80 treaties, applicable to 83 jurisdictions (covering all treaties signed, although not necessarily in force)

• status of MLI: signed.

Table 1. State of play of Morocco's tax treaty network

Treaties in line with the Action 14 Minimum Standard following MLI impact	Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard	Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard
68	2	10

Source: OECD

Morocco's MAP programme

Organisation of competent authority function

• eight persons:

  • two heads of unit and two heads of division

  • four persons working on MAP cases (all of which work on other tasks as well)

    • one person works on attribution/allocation cases and three persons work on other cases.

• contact persons for MAP requests:

  • Direction de la Législation, des Etudes et de la Coopération Internationale, Direction Générale des Impôts, Avenue Haj Ahmed Cherkaoui Quartier Administratif Agdal 10090 Rabat

  • TEL : [phone] E-mail : [e-mail].

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	La Procédure Amiable dans le cadre des conventions de non double imposition, May 2021	https://www.finances.gov.ma/Publication/dgi/2021/Guide_MAP_Final+Version-07-05-21.pdf (Section II. to be referred to for form and content of a MAP request, including information requirements)
MAP profile	02 November 2023	https://www.oecd.org/tax/dispute/morocco-dispute-resolution-profile.pdf

Overview of Morocco's MAP Statistics for 2022

Please refer to https://www.oecd.org/tax/dispute/map-statistics-morocco.pdf for details with respect to Morocco's MAP Statistics.

Figure 2. Cases Closed in 2022

Source: OECD

Figure 3. Evolution of Morocco's MAP caseload (2019-22)

Source: OECD

Table 3. Overview of Morocco’s MAP caseload for 2022

Inventory for year 2022	Opening Inventory 1/1/2022	Cases started	Cases Closed	End Inventory 31/12/2022
Attribution/allocation cases	7	0	1	6
Other cases	32	1	1	32
Total	39	1	2	38

Source: OECD

Table 4. Morocco’s average time to resolve MAP cases in 2022

Cases resolved in year 2022	Pre-2016 cases		Post-2015 cases		All
	Number of cases	Average time	Number of cases	Average time	Number of cases	Average time
				Start to End
Attribution / Allocation cases	0	N/A	1	9.07	1	9.07
Other cases	0	N/A	1	16.31	1	16.31
All cases	0	N/A	2	12.69	2	12.69

Source: OECD